Finding Text
Significant deficiency - Preparation of the Schedule of Federal Expenditures U.S. Department of the Treasury AL #21.027 U.S. Department of Labor AL #17.258 / 17.259 / 17.278 Criteria: Uniform Guidance requires Organizations to prepare a schedule of expenditures of federal awards for the period covered by the audit. The schedule must list individual federal programs by federal agency and provide total federal awards expended for each individual federal program and the Assistance Listings Number. Condition: During our audit, we identified a federal program excluded from the Schedule of Federal Expenditures. Cause: Grant agreements did not clearly identify the dollar amount made available under each federal award and the associated Assistance Listing number. Effect: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate. This could result in non-compliance with reporting requirements set by grantors and ultimately jeopardize the renewal of funding. Questioned Costs: None. Repeat Finding: Previously reported as finding 2023-002 Recommendation: We recommend confirming directly with all granting organizations (1) the amount of expenditures incurred during the fiscal year, (2) the portion that is federally funded, (3) the Assistance Listing number, (4) the amount advanced under the contract, if any, and (5) the amount owed to FCCP at June 30th . Response: The Organization agrees with the finding. For the year ending June 30, 2024, FCCP will send confirmations to grantors to verify the federal funds and Assistance Listing Number.